Problem: Solve for $p$ : $p + 23 = 26$
Subtract $23$ from both sides: $ \begin{eqnarray} \\ p + 23 &=& 26 \\ \\ {-23} && {-23} \end{eqnarray} $ $ \begin{eqnarray} \hphantom{23 + p} &\hphantom{=}& \hphantom{26} \\ p &=& 26 {- 23} \\ \end{eqnarray} $ Simplify. $ p = 3$